The next step is creating the hair. Paint the hair black.
The next step is painting the tip of the hair on a new layer. Open Brushes options by pressing F5, on the Shape Dynamics option, set Control to Fade, 200. We can change it any time according to our needs. Use small soft round brush with medium hardness.
Then do some masking on the hair base layer.
Create a new layer and paint with #212121 like this or depending on where the light source is.
So now we need the Smudge Tool. Smudge it with medium strength and small size.
Create a new layer again and paint with a lighter color, #3c3838. And then smudge again, like before.
Create new layer again and paint with #787070. And smudge it.
Create new layer again and paint with #a29898. And smudge it.
Create a new layer then add the hair ends by brushing with various colors: #4e3836, #a29898, #787070.
Do the same way to create the hair on the right (‘right hair’) as well as the ‘beard’
To make it more realistic, we need to add hair that looks like it is flowing outward. Paint on a new layer.
The next step is painting shadow under the Barong. Use a soft round brush with low hardness, low brush opacity, and Multiply the Blend Mode.
We can add a background or even some text, if you like.